This 1-day seminar will deal with the income determination as follows:
1. The Basics
• Boot camp for valuators. Line 150 and the adjustments
2. Patterns and Non-Recurring Income and Losses
• is it income?
• size matters. is it wealth re-distribution?
• beware of the double dip
3. Capital or Income?
• what’s in, what’s out
• bonuses, deferred income, and benefits
5. Partners, Proprietors, Farmers
• cash and accrual accounting
• start up and other losses
• dealing with deductions
6. The Corporation
• piercing the corporate veil
• corporate income. Why the courts are less confused.
7. The Dollar You Didn’t Earn
• imputing income and other legal fictions
The information, analysis and opinions expressed in the webinars, podcasts and/or congress presentations are solely those of the presenter/author, are not reviewed by the Institute as to content or accuracy, and are not endorsed by CBV Institute or any of its Members.